When is trực tiếp bóng đá việt nam hôm nay deadline for paying CIT on crude oil in Vietnam?
When is trực tiếp bóng đá việt nam hôm nay deadline for paying corporate income tax (CIT) on crude oil in Vietnam?
Based on Article 55 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administration, trực tiếp bóng đá việt nam hôm nay regulations are as follows:
Tax payment deadline
- In trực tiếp bóng đá việt nam hôm nay case where taxpayers calculate tax, trực tiếp bóng đá việt nam hôm nay latest tax payment deadline is trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay deadline for submitting trực tiếp bóng đá việt nam hôm nay tax declaration dossier. In trực tiếp bóng đá việt nam hôm nay case of supplementary tax declaration, trực tiếp bóng đá việt nam hôm nay tax payment deadline is trực tiếp bóng đá việt nam hôm nay deadline for submitting trực tiếp bóng đá việt nam hôm nay tax declaration dossier for trực tiếp bóng đá việt nam hôm nay tax period with errors or omissions.
For corporate income tax, provisional quarterly payment is made, with trực tiếp bóng đá việt nam hôm nay latest tax payment deadline being trực tiếp bóng đá việt nam hôm nay 30th of trực tiếp bóng đá việt nam hôm nay first month of trực tiếp bóng đá việt nam hôm nay subsequent quarter.
For crude oil, trực tiếp bóng đá việt nam hôm nay deadline for paying resource tax and corporate income tax per crude oil sale is 35 days from trực tiếp bóng đá việt nam hôm nay date of sale for domestically sold crude oil or from trực tiếp bóng đá việt nam hôm nay custom clearance date as per legal regulations regarding customs for exported crude oil.
For natural gas, trực tiếp bóng đá việt nam hôm nay deadline for paying resource tax and corporate income tax is monthly.
In case trực tiếp bóng đá việt nam hôm nay tax authority calculates tax, trực tiếp bóng đá việt nam hôm nay deadline for tax payment is trực tiếp bóng đá việt nam hôm nay date specified in trực tiếp bóng đá việt nam hôm nay tax authority’s notice.
For other revenues belonging to trực tiếp bóng đá việt nam hôm nay state budget from land, water resource exploitation rights, mineral resource exploitation rights, registration fees, license fees, trực tiếp bóng đá việt nam hôm nay payment deadlines are regulated by trực tiếp bóng đá việt nam hôm nay Government of Vietnam.
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Therefore, trực tiếp bóng đá việt nam hôm nay deadline for paying corporate income tax per crude oil sale is 35 days from trực tiếp bóng đá việt nam hôm nay date of sale for domestically sold crude oil or from trực tiếp bóng đá việt nam hôm nay customs clearance date as per legal regulations regarding customs for exported crude oil.
When is trực tiếp bóng đá việt nam hôm nay deadline for paying CIT on crude oil in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
Which entities are corporate income taxpayers in Vietnam?
Pursuant to Article 2 of trực tiếp bóng đá việt nam hôm nay2008 Corporate Income Tax Law(amended and supplemented by Clause 1 Article 1 of trực tiếp bóng đá việt nam hôm nay2013 Amended Corporate Income Tax Law), trực tiếp bóng đá việt nam hôm nay provisions on CIT taxpayers are as follows:
- CIT taxpayers are organizations engaged in trực tiếp bóng đá việt nam hôm nay production and business of goods and services with taxable income under trực tiếp bóng đá việt nam hôm nay2008 Corporate Income Tax Law(hereinafter referred to as enterprises), including:
+ Enterprises established under Vietnamese law;
+ Enterprises established under foreign law (hereinafter referred to as foreign enterprises) with or without permanent establishments in Vietnam;
+ Organizations established under trực tiếp bóng đá việt nam hôm nayLuật trực tiếp bóng đá;
+ Public service units established under Vietnamese law;
+ Other organizations engaged in production and business with taxable income.
- Enterprises with taxable income as prescribed in Article 3 of trực tiếp bóng đá việt nam hôm nay2008 Corporate Income Tax Lawmust pay corporate income tax as follows:
+ Enterprises established under Vietnamese law pay tax on taxable income arising in Vietnam and taxable income arising outside Vietnam;
+ Foreign enterprises with permanent establishments in Vietnam pay tax on taxable income arising in Vietnam and taxable income arising outside Vietnam related to trực tiếp bóng đá việt nam hôm nay activities of that permanent establishment;
+ Foreign enterprises with permanent establishments in Vietnam pay tax on taxable income arising in Vietnam that is not related to trực tiếp bóng đá việt nam hôm nay activities of trực tiếp bóng đá việt nam hôm nay permanent establishments;
+ Foreign enterprises without permanent establishments in Vietnam pay tax on taxable income arising in Vietnam.
- A permanent establishment of a foreign enterprise is a production or business facility through which trực tiếp bóng đá việt nam hôm nay foreign enterprise conducts part or all of its production or business activities in Vietnam, including:
+ Branches, management offices, factories, workshops, means of transport, oil fields, gas fields, mines, or other places of extraction of natural resources in Vietnam;
+ Construction sites, construction works, installation, assembly projects;
+ Service supplies, including consulting services through employees or other organizational or individual entities;
+ Agents for foreign enterprises;
+ Representatives in Vietnam who are authorized to sign contracts on behalf of foreign enterprises or representatives without authority to sign contracts on behalf of foreign enterprises but regularly carry out trực tiếp bóng đá việt nam hôm nay delivery of goods or provision of services in Vietnam.
What income is exempt from corporate income tax under current regulations in Vietnam?
Based on Article 4 of trực tiếp bóng đá việt nam hôm nay2008 Corporate Income Tax Law(amended by Clause 2 Article 1 of trực tiếp bóng đá việt nam hôm nay2014 Law on Amending Tax Lawsand amended and supplemented by Clause 3 Article 1 of trực tiếp bóng đá việt nam hôm nay2013 Amended Corporate Income Tax Law), trực tiếp bóng đá việt nam hôm nay income exempt from corporate income tax includes:
- Income from cultivation, husbandry, aquaculture, processing of agricultural and aquatic products, salt production of cooperatives; income of cooperatives operating in agriculture, forestry, fishery, and salt production in areas with difficult socio-economic conditions or areas with especially difficult socio-economic conditions; income of enterprises from cultivation, husbandry, aquaculture, processing of agricultural and aquatic products in areas with especially difficult socio-economic conditions; income from fishing activities.
- Income from trực tiếp bóng đá việt nam hôm nay execution of technical services directly serving agriculture.
- Income from trực tiếp bóng đá việt nam hôm nay implementation of scientific research and technological development contracts, products in trực tiếp bóng đá việt nam hôm nay trial production period, products created from new technologies first applied in Vietnam.
- Income from production and business activities of enterprises with 30% or more of their average annual workforce being disabled persons, those undergoing drug detoxification, and persons infected with trực tiếp bóng đá việt nam hôm nay virus that causes acquired immune deficiency syndrome (HIV/AIDS), with an average annual workforce of twenty or more persons, excluding enterprises operating in finance, real estate trading.
- Income from vocational training activities dedicated to ethnic minorities, disabled persons, children with special difficult circumstances, social evils subjects.
- Income distributed from contributions of capital, joint ventures, and associations with domestic enterprises, after corporate income tax has been paid according to trực tiếp bóng đá việt nam hôm nay Law.
- Sponsorship amounts received for educational, scientific research, cultural, artistic, charitable, humanitarian, and other social activities in Vietnam.
- Income from transferring emission reduction credits (CERs) of enterprises receiving emission reduction certificates.
- Income from tasks assigned by trực tiếp bóng đá việt nam hôm nay State to trực tiếp bóng đá việt nam hôm nay Vietnam Development Bank for investment credit and export credit activities; income from credit activities for trực tiếp bóng đá việt nam hôm nay poor and other policy subjects of trực tiếp bóng đá việt nam hôm nay Vietnam Social Policy Bank; income from state financial funds and other state funds operating not for profit as prescribed by law; income of organizations where trực tiếp bóng đá việt nam hôm nay State holds 100% of trực tiếp bóng đá việt nam hôm nay charter capital established by trực tiếp bóng đá việt nam hôm nay Government of Vietnam to handle bad debts of Vietnamese credit institutions.
- Non-distributed income of establishments undertaking socialization in trực tiếp bóng đá việt nam hôm nay fields of education – training, healthcare, and other socialization fields to reinvest in developing trực tiếp bóng đá việt nam hôm nay establishment under trực tiếp bóng đá việt nam hôm nay specific laws on education – training, healthcare, and other socialization fields; non-distributed income forming inviolable assets of cooperatives established and operating under trực tiếp bóng đá việt nam hôm nay Cooperative Law.
- Income from technology transfer in prioritized areas transferred to organizations or individuals in areas with especially difficult socio-economic conditions.
